GURMEET SINGH,VILLAGE DALA PO BEHARAMPUR vs. INCOME TAX OFFICER , WARD GURDASPUR
Facts
The assessee filed an appeal against the order of the ld. CIT(A). Subsequently, the assessee filed a written request for withdrawal of the appeal, having filed an application under the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears.
Held
The Tribunal noted that documentary evidence in Form-2 was enclosed and the Ld. DR had no objection. Therefore, the Tribunal accepted the assessee's request for withdrawal.
Key Issues
Whether the appeal can be withdrawn by the assessee due to settlement under the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
250 of the Act, 1961, 92(1) of Finance Act (No. 2) 2024, Rule 34(4) of the Income Tax Appellate Tribunal Rules 1963
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DAS GUPTA
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. (HYBRID HEARING) BEFORE SH. MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER I.T.A. No.518/Asr/2024 Assessment Year: 2017-18
Sh. Gurmeet Singh S/o Harbans Vs. ITO, Ward- Singh Village Dala P.O. Gurdaspur. Beharampur Gurdaspur, Punjab [PAN:BEIPS0309R] (Respondent) (Appellant)
None (Withdrawal Application) Appellant by Respondent by Sh. Manpreet Singh Duggal, Sr. DR
Date of Hearing 25.03.2025 Date of Pronouncement 27.03.2025
ORDER Per: Udayan Das Gupta, JM This appeal has been filed by the assessee against the order of the ld. CIT(A) NFAC, Delhi passed u/s 250 of the Act, 1961. 2. The above assessee has filed written request for withdrawal of the respective appeal due to the reasons that he has filed application under “Direct Tax Vivad Se Vishwas Scheme-2024”, for settlement of disputes relating to tax arrears, in respect of the assessment year stated above.
I.T.A. No.518/Asr/2024 2 Assessment Year: 2017-18
Documentary evidence in Form-2 (rule-5) being the certificate under section 92(1) of Finance Act (No. 2) 2024 is also enclosed.
The Ld. DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of this appeal.
In the result, the appeal of the assessee bearing ITA No. 518/Asr/2024 is dismissed as withdrawn.
Order pronounced on 27.03.2025 under Rule 34(4) of the Income Tax Appellate Tribunal Rules 1963.
Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (UDAYAN DAS GUPTA) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order
